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Special local licences and licence duty thereon.
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74.—(1) The Minister may from time to time by order authorise the board of conservators within whose district special tidal waters are situate to issue licences (in this Act referred to as special local licences) to use in such tidal waters any specific kind of fishing engine (being a fishing engine of a kind in respect of which ordinary licences are issuable) for the taking of salmon or trout, and no special local licence to use in special tidal waters any kind of fishing engine for the taking of salmon or trout shall be issued unless an order has been made under this section authorising the board of conservators within whose district such tidal waters are situate to issue special local licences to use in such tidal waters such kind of fishing engine.
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(2) Whenever the Minister makes an order authorising the issue of special local licences to use in special tidal waters any particular kind of fishing engine for the taking of salmon or trout, he shall by the same order, with the consent of the Minister for Finance, fix the licence duty to be paid in respect of such licences.
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(3) Different licence duties may be fixed under this section in respect of special local licences to use in special tidal waters different kinds of fishing engines for the taking of salmon or trout, and different licence duties may be fixed under this section in respect of different special tidal waters.
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(4) The licence duty to be fixed under this section in respect of special local licences to use a particular kind of fishing engine for taking salmon or trout shall not in any case be less than the licence duty payable under this Act in respect of ordinary licences to use a similar kind of fishing engine.
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(5) Any order under this section may provide that where a special local licence to fish for salmon with rod and line is granted for any year to a person to whom an ordinary licence of a similar kind has been granted for such year, the licence duty payable in respect of such special local licence shall be reduced by such sum as may with the consent of the Minister for Finance be specified in the order.
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(6) The Minister may with the consent of the Minister for Finance make an order under this subsection amending any order previously made by him under this section (including this subsection) so far as such order relates to licence duties.
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